P. Sankaran vs Assistant Collector Of Central Excise

The Supreme Court addressed the legality of the prosecution sanction under Section 135(1)(b)(i) of the Customs Act, 1962, and Section 71 of the Gold Control Act, emphasizing that proper evidence of sanction is crucial for a valid prosecution. The Court held that the High Court's earlier conviction was flawed due to lack of proper legal representation for the accused during the appeal process. Consequently, the Supreme Court remitted the case back to the High Court for a fresh hearing, ensuring the accused's right to a fair trial is upheld.